The extended deadline for the implementation of e-invoicing in Vietnam finally came into force on 1 st July 2022. Based on the Tax Administration Law No. 38/2019/QH14, all businesses are now obliged to issue invoices in electronic format. It was initially planned to be introduced as of 1 st November 2020. However, due to pressure from various sectors it was postponed.
Source Ridvan Yigit (SNI)